A new bias flow impedance model is developed for perforated plates from basic principles using as little empiricisms as possible. A quality experimental database was used to determine the predictive validity of the model. Results show that the model performs better for higher (15%) rather than lower (5%) percent open area (POA) samples. Based on the least squares ratio of numerical vs. experimental results, model predictions were on average within 20% and 30% for the higher and lower (POA), respectively. It is hypothesized on the work of other investigators that at lower POAs the higher fluid velocities in the perforate's orifices start forming unsteady vortices, which is not accounted for in our model. The numerical model, in general also underpredicts the experiments. It is theorized that the actual acoustic C(sub D) is lower than the measured raylometer C(sub D) used in the model. Using a larger C(sub D) makes the numerical model predict lower impedances. The frequency domain model derived in this paper shows very good agreement with another model derived using a time domain approach.